摘要(英) |
This study explores the proportion of shareholdings of major shareholders, directors and supervisors, whether it will affect the voluntary preparation of CSR reports, and the correlation analysis between voluntary CSR reports and corporate performance. Taking the company that compiled the CSR report according to the GRI sustainability report in 2016 as a sample object, using the Taiwan Economic Journal (TEJ) database to obtain 434 valid sample numbers, using SPSS statistical analysis software, T-test and binary logistic regression Analytical methods, etc. for data verification and analysis.
The empirical results show that (1) the major shareholding ratio is significant for the voluntary compilation of CSR report. (2) The shareholding ratio of directors and supervisors is not significant for the voluntary compilation of CSR report. (3) Voluntary compilation of CSR report is significant for enterprise performance. Companies with a paid-up capital of less than TWD 10 billion: (4) the major shareholding ratio is significant for the voluntary compilation of CSR report. (5) The shareholding ratio of directors and supervisors is not significant for the voluntary compilation of CSR report. (6) Voluntary compilation of CSR report is significant for performance of enterprise.
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參考文獻 |
中文文獻
[1] 鄭素敏,「企業社會責任與績效關聯性分析-以壽險業為例」,東吳大學,碩士論文,民國106年。
[2] 林格麟,「企業社會責任與財務績效:CSR報告的角色」,逢甲大學,碩士論文,民國105年。
[3] 丁沼均,「企業社會責任-公司治理、財務績效與政策」,東吳大學,碩士論文,民國107年。
[4] 陳易辰,「企業社會責任對企業財務績效之影響-以台灣企業為例」,亞洲大學,碩士論文,民國107年。
[5] 尤秀惠,「企業社會責任與財務報酬之研究」,南臺科技大學,碩士論文,民國107年。
[6] 張蕙雯,「公司治理與經營績效之關聯性研究 -以臺灣之食品類上市公司為例」,大葉大學,碩士論文,民國105年。
[7] 葉憲旻,「公司治理良窳對股權結構與經營績效之關聯性研究」,東吳大學,碩士論文,民國106年。
[8] 林恬欣,「公司治理、企業社會責任與經營績效之關連性探討-以本國銀行業為例」,銘傳大學,碩士論文,民國105年。
[9] 詹秋碧,「家族持股與董事會結構對企業社會責任之影響」, 銘傳大學,碩士論文,民國106年。
[10] 蔡宛儒,「企業社會責任、公司治理與公司價值之關聯性」,國立東華大學,碩士論文,民國106年。
英文文獻
[1] Rieschick, Giselle, “Corporate Social Responsibility and Corporate Financial Performance in the Food and Beverage Industry”, ScholarWorks, Doctoral Studies, January 2017.
[2] Hofmeister, Pedro, “Executive pay, firm performance and shareholder return: the case of Brazilian public firms”, Ridolfo Neto, Arthur, Minardi, Andrea Maria Accioly Fonseca, Perlman, Marco, Escolas::EAESP, Saito, Richard, Master’thesis, March 2018.
[3] Moretão, Arthur, “Corporate social responsibility and cash holdings in Brazilian companies”, Nunes, Clemens V. de Azevedo, Schiozer, Rafael Felipe, Escolas::EESP, Sampaio, Joelson Oliveira, Master’thesis, February 2018.
[4] McLaughlin, Belinda, “Corporate Social Responsibility Factors in Market Share and Financial Performance Improvement”, ScholarWorks, Doctoral Studies, January 2017.
[5] Kokomo, Gregoire, “Implementation Variables of Corporate Social Responsibility in the Financial Services Industry”, ScholarWorks, Doctoral Studies, January 2017.
[6] Reade, Dennis Vincent, “Social Responsibility Strategies to Improve Firm Performance”, ScholarWorks, Doctoral Studies, ScholarWorks, January 2017.
網路資料
[1] 金融監督管理委員會全球資訊網 官方網站
https://www.fsc.gov.tw/ch/index.jsp
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